商务单证第三章ppt课件.ppt

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1、Section Three Export Documentation,Study Method,Giving Project,Researching Project,Defining Project,Following Practice,Independently completing,Following Practice Project 1：,Exporting of womens woven trousers of Guoguangzu Imp & Exp Corp. Ltd (江苏国光之珠贸易有限公司出口棉织女裤业务, L/C方式),Brief introduction:,西班牙TARR

2、ITOIRE REDSKINS S.A.公司于2019年3月向江苏国光之珠贸易有限公司询价，拟购买女式棉制长裤（WOMENS WOVEN TROUSERS），双方经过多次讨价还价，最终在2019年4月18日共同签署了购销合同（SALES CONTRAC NO.：T06GGZ027）。合同签订后，买方按照合同的规定在2019年4月20日开来了信用证。,国光之珠公司出口的产品,针织布料,牛仔女装,针织服饰,加工机械,电子产品,TARRITOIRE REDSKINS S.A.是西班牙一家企业，长期从事纺织、服装产品的进口业务。ADDRESS：50, SANCHES AVINIDA, MADRID,

3、SPAIN.TEL: 34-3-87654231FAX: 34-3-87654232TELEX: 54321,TARRITOIRE REDSKINS S.A.,1.Examine the L/Cs kind ( REVOCABLE L/C ?) 2.Examine whether Applicants or Beneficiarys name and address is correct3.Examine whether the L/Cs concerned dates reasonable (Issuing date, shipment date, delivery date, expiry

4、 date, etc)4.Examine whether the L/Cs description of shipped goods or amount is correct （Name, specification, packing ；currency, amount, quantity and unit price）,Examination of L/C,5.Examnie transport clause（Port of dispatch and destination, transshipment, means of transport）6.Examnine documents cla

5、use7.Examine the duty of undertaking the banks expense8. Examine the words remarks in blanks and margins of the L/C9. Examine soft regulations,Examination of L/C,What are the tasks in the project,Commercial Invoice,Packing List,Certificate of Origin,Insurance Policy,Inspection Certificate,B/L,Shippi

6、ng advice,Beneficiarys Certificate,Draft,Beneficiarys Certificate for Dispatch of Documents,Whats the routine of completingthe project,Procedure of Export Documentation,Main Links,Order handling and goods preparation 收发订单与备货 Urging , examining and amending L/C催证、审证与改证Application of commodity inspect

7、ion and insurance 商检报验与投保Authentication of diplomatic missions 签证与认证Handling export consignment 办理出口托运手续 Export declaration 办理出口报关手续,Main Links,Obtaining shipping documents 取得运输单据Comprehensive making and examination of documents 综合制单、审单Presentation of documents and exchange settlement交单结汇Verificatio

8、n of export payment of foreign exchange and drawback 办理出口退税核销 Documents filling management 单证归档管理,Goods preparation Terms of payment,In compliance with Contract,Invoice packing list,Authentication,Charter and space booking,Insurance,Customs supervision,loading,Certificate of origin,Shipping note,Ins

9、urance policy,Customs declaration,B/L,Other documents,Draft,Contract,T/T,D/P,D/A,L/C,Shipping order,Application for insurance,Application for inspection,Inspection certificate,Bank,Authentication of embassy,Export licence/quota,Orders Handling and Goods Preparation,According to requirements of the c

10、ontract or the L/C, the related person should urge the factory or the warehouse to arrange goods and should check the description, quality, quantity, specification, packing and shipping mark of goods to make sure goods are of good quality and are well packed. Besides, make sure that the quantity of

11、goods is good and shipping mark is clear.,返回,Urging , Examining and Amending L/C,Try to urge the importer to open the L/C if he fails to open it in due course. After receiving the L/C, the exporter should register and check it and should ask for amendment to it if he finds some problems.,Authenticat

12、ion of Diplomatic Missions,Authentication ： The diplomatic missions or other authorized organizations authenticate the identification of the signer of one file to certify the validity of the file.,返回,Handling Export Consignment,Filling in export shipping noteObtaining the shipping order,返回,Applicati

13、on of Commodity Inspection And Insurance,Covering insuranceFor the contract on CIF basis, the exporter should cover the goods transportation insurance with the insurance company and get insurance documents before shipping goods.,返回,Application for commodity inspection When goods are listed in the ca

14、talogue of inspection or are required to be inspected by the contract or the L/C Goods must undergo the inspection and quarantine carried out by the inspection authority before getting the customs clearance bill or the inspection certificate.,返回,Export Declaration,After handling the consignment and

15、obtaining the sipping order, the consigner should fill in the export customs declaration form and declare to the Customs within 24hours before loading. After checking, inspection, levying duties and charges, the Customs can release goods.,返回,Obtaining Shipping Documents And Sending Shipping Advice,A

16、fter the inspection, the Customs will stamp the related documents and release goods. The consigner can ask the carried to load goods with the above documents and obtain the shipping documents. After the shipment, the exporter should inform the buyer of the shipment so that the buyer can cover insura

17、nce and be prepared for taking delivery.,返回,Comprehensive Making and Examination of Documents,When check documents comprehensively, the exporter should make out other documents accordingly and collect them to make comprehensive checking.After checking documents, the exporter should make out the draf

18、t and send it to the bank for the settlement.,返回,Task 1：,Handling of Export Quota And Export Licence,Quota Management of Exports,Goods under export quota licence management in 2019 and 2019:玉米、大米、小麦、棉花、锯材、活牛（对港澳）、活猪（对港澳）、活鸡（对港澳）、蚕丝类、煤炭、焦炭、原油、成品油、稀土、锑及锑制品、钨及钨制品、锌矿砂、锡及锡制品、白银。,Export Licence Management

19、 of Goods,2019年有41种货物(375个8位HS编码) ： 对港澳以外市场出口的活牛、活猪、活鸡、牛肉、猪肉、鸡肉、消耗臭氧层物质、石蜡、铂金（以加工贸易方式出口）、锌及锌基合金、部分稀有金属、电风扇、汽车（包括成套散件）及其底盘、自行车、摩托车（含全地形车）及摩托车发动机、车架。,Procedure of Handling Export Licence（略）,Contents and the making regulations of Application Form（略）,Task 2：,Making out Commercial Invoice,江苏和泰股份有限公司JIANG

20、SU HOTIY CORPOARATIONHOTIY BUILDING,50 ZHONGSHAN.,NANJING,CHINACOMMERCIAL INVOICE TO: NO: DATE: S/C NO.: L/C NO.: FROM TO BY MARKS&NO.S DESCRIPTION QUANTITLES UNIT PRICE AMOUNT TOTAL:,JYSK CHANALEF SILK A/S BRIGHTBULIDING14,SKOVSGERD DK-9990 BROVET. DENMARK,A2400A/98,041021,03HL21401,202-612-1068,SH

21、ANGHAI,COPENHANGEN,JYSKCOPENHAGENA24001/981-7,XMASDECORATIONS2-A152612-A15261-12-A15261-2,250BOXES40BOXES23BOXES,USD4.15/BOXUSD6.45/BOXUSD6.45/BOX,USD1,037.50USD258.00USD148.35,313BOXES,USD1,443.85,SAY US DOLLARS ONE THOUSAND FOUR HUNDERED AND FORTY THREE POINT EIGHT FIVE ONLY,CIF COPENHAGEN,江苏和泰股份有

22、限公司 JIANGSU HOTIY CORPOARATION 广银芳 GUANGYF,SEA,Major Invoices Adopted in Import-export Trade,COMMERCIAL INVOICE (商业发票)CUSTOMS INVOICE (海关发票)PROFORMA INVOICE (形式发票)CONSULAR INVOICE (领事发票)MANUFACTURERS INVOICE (厂商发票),Functions of Commercial Invoice,Facilitating the importer to check and accept goods a

23、nd make the payment Importer and exporters evidence of keeping accounts and verifying The basis on which applying for the Customs entry and paying duties in places of exporting and importingOne of documents offered to handle insurance with the insurance company and to handle exchange settlement with

24、 the bank,Contents and making(sample),江苏和泰股份有限公司JIANGSU HOTIY CORPOARATIONHOTIY BUILDING,50 ZHONGSHAN.,NANJING,CHINACOMMERCIAL INVOICE TO: NO: DATE: S/C NO.: L/C NO.: FROM TO BY MARKS&NO.S DESCRIPTION QUANTITLES UNIT PRICE AMOUNT TOTAL:,JYSK CHANALEF SILK A/S BRIGHTBULIDING14,SKOVSGERD DK-9990 BROVE

25、T. DENMARK,A2400A/98,041021,03HL21401,202-612-1068,SHANGHAI,COPENHANGEN,JYSKCOPENHAGENA24001/981-7,XMASDECORATIONS2-A152612-A15261-12-A15261-2,250BOXES40BOXES23BOXES,USD4.15/BOXUSD6.45/BOXUSD6.45/BOX,USD1,037.50USD258.00USD148.35,313BOXES,USD1,443.85,SAY US DOLLARS ONE THOUSAND FOUR HUNDERED AND FOR

26、TY THREE POINT EIGHT FIVE ONLY,CIF COPENHAGEN,江苏和泰股份有限公司 JIANGSU HOTIY CORPOARATION 广银芳 GUANGYF,SEA,出票人名称与地址（英文）：一般情况下为出口公司，出票人的名称和地址应与信用证的受益人的名称地址一致。,发票抬头人名称与地址（也写为Messrs）:一般情况下填写开证申请人（进口商）的名称地址,发票号码与日期：发票是签发日期最早的单据,信用证号码与开证日期：按照信用证规定填写,信用证的开证行,运输资料：填写实际的起运港（地）、目的港（地）,合同号码与签订日起：应与信用证列明的一致。,运输工具：船名,

27、价格术语,唛头：按信用证或合同规定填写，若为裸装货或散装货填写N/M,货物内容：包括货物名称、规格、数量、单价、贸易术语。在书写单价的时应注明其所用的贸易术语。,商品单位总值：按每个规格进行价值总计,声明文句： 1、商品总价：信用证所有商品价值总额，不超过信用金额。 2、商品的包装情况。（可以不填） 3、商品包装总数。,商业发票的出票人签名及盖章：只能由信用证中规定的受益人出具。,出票人名称与地址,发票抬头人名称与地址,发票号码,发票日期,信用证号码,发票号码,开证行,合同号码,合同日期,启运地,目的地,运输工具名称航次,价格条件,唛头及件号,货物描述,货物数量,货物单价,货物总值,货物总值大

28、写,货物外包装数量,出票人签章,1.MANUALLY SINGED COMMERCIAL INVOICE IN SIX COPIES QUOTING ORDER NO. MADE OUT IN NAME OF CONSIGNEE.2. SIGNED INVOICE IN ONE ORIGINAL AND NINE COPIES. . ALL DOCUMENTS MUST STATED L/C NO.3. THE ORIGINAL INVOICE IS TO BE DULY CERTIFIED BY THE CCIC.4. 5% COMMISION SHOULD BE DEDUCTED FROM

29、 TOTAL AMOUNT OF THE COMMERCIAL INVOICE.,信用证发票条款示例,Task 3：,Making Out Packing List,江苏和泰股份有限公司JIANGSU HOTIY CORPOARATIONHOTIY BUILDING，50 ZHONGSHAN.,NANJING,CHINAPACKING LIST TO： INVOICE NO.: DATE:MARKS&NO.S DESCRIPTIONS QUANTITLES PACKAGES GW./NW.(KGS) MEAS.(CM)TOTAL:,JYSK CHANALEF SILK A/S BRIGHT B

30、UILDING 14,SKOVSGERD DK-9990 BROVET.DENMARK,A2400A/98,031021,JYSK COPENHAGENA2400A/981-7,XMASDECORATIONS2-A152612-A15261-12-A15261-2,250BOXES40BOXES23BOXES,5CTNS1CTNS1CTNS,12/1012/107/5,653645673958673936,313BOXES,7CTNS,79/65KGS,0.772CBM,ALL THE GOODS ARE PACKED IN SEVEN CARTONS ONLY.,江苏和泰股份有限公司 JIA

31、NGSU HOTIY CORPOARATION广银芳,Common Packing Documents,PACKING LIST（装箱单/包装单）SPECIFICATION LIST（规格单）WEIGHT LIST/WEIGHT MEMO (重量单/磅码单)MEASUREMENT LIST (尺码单)NEUTRAL PACKING LIST (中性包装单)PACKING DECLARATION (包装声明)PACKING SPECIFICATION（包装说明）PACKING SUMMARY（包装提要）WEIGHT CERTIFICATE（重量证书）ASSORTMENT LIST（单花色搭配）,

32、Some Points of Making Out Packing Lists,Names should correspond with stipulations of the L/C. The gross weight, net weight , total gross and net weight should be listed and the numbers should correspond with other documents. Generally, the unit price and the total amount are not stated and the numbe

33、r and issuing date should correspond with the invoices.,江苏和泰股份有限公司JIANGSU HOTIY CORPOARATIONHOTIY BUILDING，50 ZHONGSHAN.,NANJING,CHINAPACKING LIST TO： INVOICE NO.: DATE:MARKS&NO.S DESCRIPTIONS QUANTITLES PACKAGES GW./NW.(KGS) MEAS.(CM)TOTAL:,JYSK CHANALEF SILK A/S BRIGHT BUILDING 14,SKOVSGERD DK-999

34、0 BROVET.DENMARK,A2400A/98,031021,JYSK COPENHAGENA2400A/981-7,XMASDECORATIONS2-A152612-A15261-12-A15261-2,250BOXES40BOXES23BOXES,5CTNS1CTNS1CTNS,12/1012/107/5,653645673958673936,313BOXES,7CTNS,79/65KGS,0.772CBM,ALL THE GOODS ARE PACKED IN SEVEN CARTONS ONLY.,江苏和泰股份有限公司 JIANGSU HOTIY CORPOARATION广银芳,

35、单据名称。填写装箱单的中英文字样。用粗体表出。填写时必须依来证要求确定。,填写买卖合同的卖方，一般时L/C受益人,即抬头人。一般是L/C开证人,填写发票号码,发票的开票日期,5）、6）填写运输的装运港、目的港,填写唛头,填写不同货号商品的包装序列号。如，某商品有两个货号，包装件数分别为100件和50件，则填写该栏时对应不同的货号分别填入“1100”及“101150”。,货物描述：与L/C的货物描述一致,填写商品的单位毛重和总毛重,商品的单位净重和总净重,填写商品的单位尺码和总尺码。同时它的计量单位是立方米，且数值通常保留三位小数。,出单人,签署,Task 4：,Handling Export

36、Inspection Application,Kinds and Functions of Entry-exit Inspection and Quarantine Documents,Entry Application From For Inspection(入境货物报检单)Entry Customs Clearance Bill (入境货物通关单)Entry Notification Of Inspection And Quarantine(入境货物检验检疫情况通知单)Export Application Form For Inspection(出境货物报检单)Export Customs

37、 Clearance Bill (出境货物通关单),Export Receipt Of Exchange (出境货物换证凭单)Certificate of Inspection(检验证书)Certificate of Sanitary (卫生证书) Inspection Certificate Of Veterinary( 兽医卫生证书)Inspection Certificate Of Animals And Plants(动、植物检疫证书)Inspection Certificate Of Means Of Transport(运输工具检疫证书),Application Procedure

38、 and Regulations of Entry-exit Inspection and Quarantine,Qualification of applicant The range and the procedure The period and locationsDocuments attached,Regulations of Filling in Export Application For Inspection,The export inspection application should be made by the inspection declarant who shou

39、ld fill in export inspection application form in accordance with the contract and related documents within 7 days before the customs declaration or shipment,An inspection application form is made out for one batch of exports ( one classification or one B/L). The form should be filled out completely

40、and the “/” is used for the blank content. Any alteration is forbidden.,The making of An inspection application form,注：1、出境货物报检单所列各栏必须填写完整、准确、清晰，栏目内容确实无法填写的以“*”表示，不得留空。2、各项具体填法。,报检单位：指向检验检疫机构申报检验、检疫、鉴定业务的单位；报检单应加盖公章。,报检单位登记号：指在检验检疫机构的报检注册登记号。,发货人：指本批货物的贸易合同中卖方名称或信用证中的受益人的名称，如需要出具英文证书的，填写中英文。,收货人：指本批

41、出境货物的贸易合同中或信用证中买方名称，如需要出具英文证书的，填写中英文。,货物名称：按贸易合同或发票所列货物名称所对应国家检验检疫机构制定公布的检验检疫商品目录所列的货物名称填写。,H.S.编码：指货物对应的海关商品分类及编码协调制度中的代码，填写8位数或10位数。,产地：指货物的生产/加工的省（自治区、直辖市）以及地区（市）名称。,数/重量：填写报检货物的数/重量，重量一般以净重填写，如填写毛重，或以毛重作净重则需注明。,货物的总值：按本批货物合同或发票上所列的总值填写（以美元计），如同一报检单报检多批货物，需列明每批货物的总值。（注：如申报货物总值与国内，国际市场价格有较大差异，检验检疫

42、机构保留核价权力。）,包装件数及种类：指本批货物运输包装的件数及种类。,运输工具名称号码：填写货物实际装载的运输工具类别名称（如船、飞机、货柜车、火车等）及运输工具编号（船名、飞机航班号、车牌号码、火车车次）。报检时，未能确定运输工具编号的，可只填写运输工具类别。,贸易方式：A、一般贸易；B、三来一补；C、边境贸易；D、进料加工；E、其他贸易。,指本批货物存放的地点位置。,用途：指本批货物出境用途，如种用、食用、奶用、观赏或演艺、伴侣、实验、药用、饲用、加工等。,许可证/审批单号：对国家出入境检验检疫局已实施出口商品质量许可证制度目录下的出口货物和其他已实行许可制度、审批制度管理的货物，报检时

43、填写安全质量许可证编号或审批单编号。,生产单位注册号：指生产/加工本批货物的单位在检验检疫机构的注册登记编号。,集装箱规格、数量及号码：填写装载本批货物的集装箱规格（如40英尺、20英尺等）以及分别对应的数量和集装箱号码全称。若集装箱太多，可用附单形式填报。,合同、信用证订立的检验检疫条款或特殊要求：指贸易合同或信用证中贸易双方对本批货物特别约定而订立的质量、卫生等条款和报检单位对本批出境货物的检验检疫的其他特别要求。,标记及号码：按出境货物实际运输包装标填定，如没有标记，填写N/M，标记填写不下时可用附页填报。,报检人郑重声明：必须有报检人的亲笔签名。,Task 5：,Handling Ce

44、rtificate of Origin,Kinds of Certificate of Origin,Certificate of Origin (一般原产地证书)Generalized System of Preference Certificate of Origin (普惠制产地证书)Certificate of Manufacturers Origin (厂商产地证书),Certificate of Origin (一般原产地证),The handling procedure Contents and the making method,证书编号:此栏不得留空，否则，证书无效。,出口方

45、：出口方名称、详细地址及国家（地区）,一般填写合同的卖方或发票的出票人,收货人:最终收货方的名称、详细地址及国家（地区） （1）一般填写合同中的买方或信用证上规定的运输单据的被通知人。 （2）若进口商或信用证要求此栏空白则可以接受不填，或填为“To order”或“To whom it may concern”,运输方式和路线：一般应填装货、到货地点（如始运港、目的港）及运输方式（如海运、陆运、空运），对转运商品加上转运港。该栏还要填明预定自中国出口的日期，日期必须真实。如：ON/AFTER NOV.6 2019 BY VESSLE FROM GUANGZHOU TO HAMBURG W/TH

46、ONGKONG IN TRANSIT TO SWITZERLAND,目的国（地区）：货物最终运抵目的地的国家、地区或港口 一般与最终收货人或最终目的地港的国家和地区一致,运输标志:即唛头（1）此栏内容应与信用证或其他单据所列同类内容完全一致 （2）如无运输标志，要填“no marks”或“N/M”,仅供签证机构使用：签证机构根据需要在此加注 例如：证书更改，证书丢失,重新补发,声明 证书作废等内容,货物描述,包装件数和种类:商品名称、数量、包装种类 （1）商品名称要具体，不得用概括性描述；（2）包装数量及种类按具体单位填写，并用大小写分别表述，如是散装货，在品名后加注“in bulk”,裸装,

47、加“in nude”；（3）有时信用证要求加注合同 号、L/C号，可加以此；（4）该栏末行要打上结束符号“* * * *”或“ ”，以防伪造或添加,商品编号：八位数的H.S.税目号与报关单一致,出口货物的数量并与计量单位联用 若以重量计算应注明毛重和净重,发票号和发票日期：发票实际号码和日期，月份应用英文缩写表示,出口方声明：出口方声明、签字、盖章栏（1）此栏由申领单位已在签证机构注册的人员签字并加盖有中英文的印章，签字、盖章不得重合；（2）此栏还必须填写申报地点和日期，此日期不得早于发票日期,签证机构证明：签证机构证明、签字、盖章栏 此栏由授权的签证人在此栏手签姓名并加盖签证机构印章，注明签

48、署地点、日期，此日期不得早于发票日期和申报日期,Generalized System of Preference Certificate of Origin (普惠制产地证书),The handling procedure Contents and the making method,证书编号:此栏不得留空，否则，证书无效。,发货人：出口方名称、详细地址及国家（地区）一般填写合同的卖方或发票的出票人,收货人:给惠国的最终收货人的名称、详细地址及国家（地区） （1）信用证项下一般为开证申请人 （2）若最终收货人不明确，填发票抬头人的名称与地址 （3）当给惠国属于某一关税同盟，由同盟名称代替国家或

49、地区名称,运输方式和路线：一般应填装货、到货地点（如始运港、目的港）及运输方式（如海运、陆运、空运），对转运商品加上转运港。该栏还要填明预定自中国出口的日期，日期必须真实。如：ON/AFTER NOV.6 2019 BY VESSLE FROM GUANGZHOU TO HAMBURG W/THONGKONG IN TRANSIT TO SWITZERLAND,项目号: （1）不同类别的货物依次列出顺序号（2）只有单项商品时，一般填写“1”,仅供官方使用:此栏目正常情况下留空,签证机构在需要时加注内容:(1)签证日期迟于出货日期，签发“后发”证明书。此栏该上：“ISSED RESPROSPEC

50、TIVELY”红色印章；（）证书遗失、被盗或损毁，签发“复本”证明时盖上“”红色印章，并在此烂注明原证书的编号和签证日期，并声明原证作废，其文字是”THIS CERTIFICATE IS IN REPLACEMENT OF CERTIFICATE OF ORIGIGIN NO. DATED WHICH IS CANCELLED”,唛头及包装件数 （1）此栏内容应与信用证或其他单据所列同类内容完全一致 （2）如无运输标志，要填“no marks”或“N/M”,包装件数和种类、货物描述:出口货物最大包装件数和商品名称 (1)包装件数必须用英文和阿拉伯数字同时表示(2)商品名称要具体，不得用概括性描